c$.$ Idle time, direct labor hours, and wait time.

d$.$ None of the above.

b$.$ A toy manufacturing unit produces two types of products and the labor time for each product is $10$ minutes. The batch size of product $A$ is $40$ units and batch size of product units. The company considers the lead time of the products to be equal to the labor hours. Is this decision correct? Support your answer by selecting the reason.

a$.$ Yes

b$.$ No

Reason:

a$.$ Lead time of the product includes$-$value$-$added time, idle time and other non$-$value$-$added time.

b$.$ Labor time and lead time adds value to the product.

c$.$ Lead time and labor time are one and the same with different names.

d$.$ None of the above.